Joseph (Jud) B. Judkins

Partner
Baker & McKenzie LLP

Biography

Joseph "Jud" Judkins is a member of Baker McKenzie’s Tax Practice Group. He serves on the group’s Tax Controversy Steering Committee. Mr. Judkins clerked for the Honorable Herbert L. Chabot at the US Tax Court and also served as the Tax Court’s legislative counsel. Before the Tax Court, Mr. Judkins served in the US Navy Judge Advocate General’s Corps, where he focused on civil and criminal litigation. He continues to serve as a commander in the US Navy Reserve.

Practice Focus

Mr. Judkins concentrates on federal tax controversy matters at every phase of a dispute, including audit, IRS Appeals, and litigation. The application of administrative law principles to Treasury regulations and IRS guidance is a core component of his practice. Mr. Judkins advises clients on a broad spectrum of international and domestic tax disputes, including challenges to the validity of regulations, participation in the agency rulemaking process through the submission of comments and testimony at public hearings, issues involving transfer pricing, employment tax, the section 199 domestic production activities deduction, and the research credit.

Representative Legal Matters

  • Represented a corporate client before the Tax Court and the court of appeals in a challenge to the validity of transfer pricing regulations. Altera Corp. & Subsidiaries v. Commissioner, 145 T.C. No. 3 (2015), U.S. Court of Appeals for the Ninth Circuit Docket Nos. 16-70496 and 16-70497
  • Represented a plaintiff in a suit for refund of penalties for failure to file information returns of foreign corporations. Guardian Industries Corp. v. United States, U.S. District Court for the District of Michigan, No. 4:16-cv-1911
  • Represented the plaintiffs in a suit challenging the validity of rules under the Offshore Voluntary Disclosure Program. Maze v. Internal Revenue Service, U.S. District Court for the District of Columbia, No. 1:15-cv-01806, U.S. Court of Appeals for the D.C. Circuit, No. 16-70496
  • Represented the plaintiff in a declaratory judgment suit regarding the standard for proving a willful FBAR penalty. Gubser v. Internal Revenue Service, U.S. District Court for the Southern District of Texas, No. 5:15-cv-00298, U.S. Court of Appeals for Fifth Circuit, No. 16-40948

Admissions

  • U.S. Supreme Court~United States (2016)
  • U.S. Court of Appeals, Ninth Circuit~United States (2016)
  • U.S. Court of Appeals, Fifth Circuit~United States (2016)
  • U.S. District Court, Eastern District of Michigan~United States (2016)
  • U.S. District Court, District of Columbia~United States (2015)
  • Tennessee~United States (2014)
  • U.S. Tax Court~United States (2009)
  • District of Columbia~United States (2006)
  • North Carolina~United States (1999)

Education

  • Georgetown University (LL.M. Taxation Distinction) (2008)
  • Wake Forest University (J.D. cum laude) (1999)
  • University of Tennessee (B.A. summa cum laude) (1996)

Languages

  • English